TMI Blog2011 (4) TMI 1309X X X X Extracts X X X X X X X X Extracts X X X X ..... he Courtthe stainless steel iron rod with a gauge of 12 mm and the stainlesssteel wire made therefrom with the gauge of 0.80 mm and submittedthat the stainless steel wire is an entirely different product (whichis commercially also known as a different product) from the stainlesssteel rod and thereafter submitted as under:- (i) The decision of the Apex Court in the Collector of CentralExcise v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vishvaman Industries v. Commissioner of Central Excise, 2001 (127)ELT 155, Jyoti Engg. Corporation v. Collector of Central Excise, 1989(42) ELT 100 = 1990 (30) ECR 607 (Cegat) and M/s Hind Enterprises,but all those cases also dealt with drawing of mild steel wire frommild steel rod. On the other hand, in Krishna Wire Industries v.Commissioner of Central Excise, 1983 ELT 984 = 1983 ECR 831D (Cegat) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85 ECR1169 (SC) = ECR C 797 SC wherein the court held that it is thetransformation of a matter into something else and that somethingelse is question of degree, whether that something else is adifferent commercial commodity having its distinct character, use andname and commercially known as such. If by application of labour andskill an object is transformed to the extent that it is commerciallykn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners to pay the excise duty on stainless steelwires manufactured out of stainless steel hot rolled black wire rodswith all other consequential benefits and liabilities includingCenvat credit in accordance with the Rules. 5. It is clarified that pendency of this petition does notpreclude the Central Board of Excise and Customs from considering thequestion whether a distinction is req ..... X X X X Extracts X X X X X X X X Extracts X X X X
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